Court : Chennai
Reported in : AIR1950Mad504
..... in srikrishna doss v. alumbi ammal, 36 and 108: 111. c. 635. the learned judges sundara aiyar and ayling jj., held that the article of the indian limitation act applicable to a decree of the presidency small cause court transferred for execution to the city civil court was article 182, and section 48, civil p. c. was ..... taken on file and proceeded with according to law. that judgment was passed on 12th march 1945.3. thereafter, on 5th september 1946, the appellant prayed for the amendment of the execution petition and the attachment of some other immovable properties belonging to the judgment-debtor, by a petition, e. a. no. 416 of 1945, ..... trustee of the abhisheka kattalai of sri thiagaraja temple, tiruvarur, in favour of one sabapathi mudaliar and endorsed to one ratnasabapathi mudaliar. the said decree was got amended on 23rd august 1933 by directing the said vaidhialinga pandarasannadhi to pay the decree amount out of the assets of the abhisheka kattalai and annadhana kattalai of sri .....
Tag this Judgment!Court : Chennai
Reported in : AIR1943Mad733; (1943)2MLJ307
..... on any other principle. it will thus be seen that although there is no substantial change in the name of the tax, important changes were introduced by the amending act of 1930 in the nature, incidence and the method of assessment.9. mr. rajah ayyar, the earned counsel for the respondent, argues that ex. i the ..... mandapam pancbayat board and that therefore the notification, ex. i, cannot be relied on by the respondent board as sufficient compliance with section 135 of the indian railways act. this point is not specifically dealt with in the judgment of the courts below. the appellant's learned advocate invites the attention of the court to the ..... local authority as mandapam panchayat board there was no fresh notification published by the government of india in accordance with the provisions of section 135 of the indian railways act in which the newly constituted panchayat board and the tax are both mentioned. according to the appellant company, unless and until such a notification is published .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1932Bom71; (1931)33BOMLR1500
..... the petition, declare that, notwithstanding the decision of 1865, by virtue of section 114 of the government of india act, 1915, and the indian bar councils act of 1926 and the amending act of 1927, the acting advocate general is entitled to a right of pre-audience over all other advocates in respect of all business whether for ..... by parliament, viz., the government of india act, 1915, and, secondly, the indian bar councils act of 1926, as amended by the amending act of 1927, enacted by the indian legislature. the government of india act, 1915, was amended in 1916, and under the amended sub-section (3) of section 114 the office of the acting advocate general was for the first time ..... is necessary to look at and which to my mind is really conclusive of the whole question, is the indian bar councils act. in the amending act of 1927, section 2, which amends section 8 of the principal act of 1926, there is contained in sub-s. (4) the following provisions:--the respective rights of pre-audience .....
Tag this Judgment!Court : Mumbai
Reported in : (1948)50BOMLR566
..... tax officer of any amount found to have been wrongly paid or in excess. but there is an important proviso, viz. section 48a(3), which in the amending act was replaced by section 48(4), that nothing in the section shall operate to validate any objection or appeal which is otherwise invalid or to authorise the revision of ..... the matter under appeal. upon the assumption (which appears to be justified by the concluding words of section 48(4) of the amending act of 1939) that the operative provisions are contained in the act before its amendment, in 1939, the position in regard to refund is that, if the assistant commissioner or the commissioner in exercise of their ..... the high court. so closely interlocked arc the procedural and substantive law of income-tax.20. the incidence of income-tax in india is governed by the indian income-tax act, 1922, as subsequently amended. chapter 1, consisting of sections 8 and 4, is headed 'charge of income-tax' and s, 4, which by sub-section (1) enacts that .....
Tag this Judgment!Court : Mumbai
Reported in : (1938)40BOMLR343
..... original cost to the old firm and not to the company. he said that section 26 (2) as it now stands only came into existence by virtue of the indian income-tax (amendment) act, 1928 (iii of 1928), that no reference was made to this section in the privy council case, and that the privy council decision in that case has no bearing ..... , and the question is whether his decision is right.3. the position turns upon the construction of section 26 (2), read with section 10 of the indian income-tax act. section 26 was introduced by an amending act passed in the year 1928, the previous section having been couched in much more general terms, though probably its effect was much the same as that .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H88
..... saying that the principles which govern the administration of the estate of a bankrupt are applicable to proceedings for the winding up of limited companies including banks. the indian companies act has expressly provided for the application of these principles to such proceedings.9. it is equally well-settled that where a cheque or a bill or any other ..... bank as the property of that party, and having been received by the bank in the capacity of a mere agent the party was entitled to preferential payment.20. in indian humepipe co. ltd. v. travaneore national and quilon bank ltd. a.i.r. 1942 mad. 616 the appellant company carried on business at two places, namely, at ..... the company handed over to the bombay branch of the bank a cheque for rs. 5000 for collection. the cheque was drawn in favour of the company on the indian bank at bombay. at the time of entrusting the cheque to the bombay branch of the bank for collection the company instructed the aforesaid branch to remit the proceeds .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR951(P& H)
..... 1947-48; but this again is a matter which, in my opinion, concerns the revenue and my jurisdiction is barred. the liquidator is not without any remedy; the indian income-tax act provides the remedies which are open to an assessee and it is that remedy which has to be pursued by a person who is aggrieved against an order passed ..... had been paid under protest. it was contended on behalf of the crown that the suit was not maintainable and the impugned provisions of the income-tax act were intra vires the indian legislature. it was held that the suit was barred and that section 226 applied equally to the demand or assessment as to the steps taken in collection ..... against a decree of the calcutta high court passed in the ordinary original jurisdiction declaring that section 4(1)(c) of the income-tax act and explanation 3 to the section were ultra vires the indian legislature; and also holding that the claim of the crown to levy income-tax and super-tax on the dividend paid to the plaintiff .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H373
..... 189, a sum of rs. 533-1-0 was handed over to the travancore national and quilon bank, limited, for being remitted by telegraphic transfer to the great indian trading company at bombay. although the party handing over the money had a current account with the bank, the latter did not credit the said sum in his ..... with the instructions were despatched, the special business, for which the agency had been created, was completed. the agency then ispo facto terminated (vide section 201, contract act) and the fiduciary relationship came to an end. hence-forward the appellant bank was simply a creditor of the amritsar bank and if the drafts were dishonored, the ..... the letter reached messrs. arbuthnot & co. on 19th or 20th october at the latest. they suspended payment on 22nd october. on these facts, the learned chief judge acting as the commissioner found that messrs. arbuthnot & co. having received a demand for payment before suspension held the money in a fiduciary capacity. on an appeal coming up .....
Tag this Judgment!Court : Chennai
Reported in : (1904)1MLJ105
..... forming the endowment of a public charitable or religious institution, which has been improperly alienated or held adversely to the institution and lastly, (though not least) by amending the religious endowments act (xx of 1863) so as to better define the constitution of the committees established under it, the powers and duties of committees and trustees and their mutual ..... is analogous to that of a trustee and that on the analogy of the english law of trusts--which is compendiously reproduced in sections 73 and 74 of the indian trusts act--it should be held that a new head of the mutt may be appointed in his place, by the person, if any, entitled to do so or ..... mutt has been on inquisition found a lunatic by the district court, which is the 'principal civil court of original jurisdiction' referred to in section 73 of the indian trusts act--the person, if any, entitled to appoint a new head need not make any special application to such court for an adjudication that the head of the mutt is .....
Tag this Judgment!Court : Mumbai
Reported in : (1910)12BOMLR737
..... if the chief judge could only consider whether no. 9 should be deemed to be elected or not the latter portion of sub-section (i) expressly added by the amending act would be meaningless.22. then is there anything in the section which can be held to limit the power of the chief judge to filling up one vacancy only, when ..... application under sub-section (1) should name the persons whose election is objected to. i14. the powers of the chief judge under sub-section (2) were changed by the amending act and in order to prescribe the procedure to be followed in consequence of that change the following words were added to sub-section (i): ' if the application is for a ..... of candidates being declared null and void so far as the number of unsuccessful candidates allowed in order of votes obtained by them. however that may be the amendments, introduced by act v of 1905, leave no room for ambiguity. it is not the candidate with the next highest number of votes whom the chief judge shall declare to be .....
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